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随着《上市公司股权激励管理办法(试行)》及《企业会计准则第11号-股份支付》的颁布,上市公司实施股权激励计划已纳入国际化轨道。如何在《股份支付》准则下正确地确认、计量和披露公司股权激励计划的实施,是会计实务界面临的一个课题。该文对国内外股票期权会计确认理论加以对比,结合上市公司股权激励计划的实际案例阐述了《股份支付》准则在股权激励计划中的应用,并提出会计实务中可能会遇到的问题和难题,以期引起必要的重视,从而推动准则向前发展。
With the promulgation of the Measures for the Administration of Stock Incentives for Listed Companies (Trial) and Enterprise Accounting Standard No. 11 - Share Payment, the implementation of equity incentive plans by listed companies has been included in the internationalization track. How to correctly confirm, measure, and disclose the implementation of the company’s equity incentive plan under the “share payment” standard is a subject faced by the accounting practice community. This article compares the domestic and foreign stock options accounting confirmation theory, and describes the application of the “share payment” standard in the equity incentive plan based on the actual case of the listed company’s stock incentive plan, and puts forward problems and problems that may be encountered in accounting practice. In order to cause the necessary attention, so as to promote the standard forward.